(1) A business registration application (other than a simultaneous business registration application) or a branch registration application must be made to the Commissioner- (13 of 2010 s. 20)
(a) in the case of a business carried on by an individual in Form 1(a);
(b) in the case of a business carried on by a body corporate in Form 1(b);
(c) in the case of a business carried on by a partnership or other body of persons in Form 1(c); and
(d) in the case of a branch in Form 1(d). (L.N. 378 of 1992; L.N. 52 of 1999; 13 of 2010 s. 20)
(2) An application referred to in subregulation (1) must be accompanied by full payment of-
(a) the prescribed business registration fee or prescribed branch registration fee, as the case may be; and
(b) the levy. (13 of 2010 s. 20)